Philadelphia v. Powers

Citations

• 214 Pa. 247
• 63 A. 602
• 1906 Pa. LEXIS 635

Syllabus

<p>Taxation — Lien of taxes — Sheriff’s sale — Discharge of lien.</p> <p>Under the Acts of February 3, 1824, P. L. 18, and March 11, 1846, P. L. 114, taxes in the city of Philadelphia are discharged by a sheriff’s sale if the proceeds of the sale are sufficient to pay them.</p> <p>Where real estate in the city of Philadelphia is sold under proceedings on a mortgage for $7,000, and it appears that taxes aggregating $2,000 for four years were at the time liens upon the property, and the city receives from the proceeds the taxes for the two years immediately preceding the sale,-but makes no demand for the taxes for the other two years, any claim filed for such taxes, or judgment entered on such claim, is absolutely void.</p>